Gordon, Roger H.; Hines, James R. - In: Handbook of public economics : volume 4, (pp. 1935-1995). 2002
attempting to tax the returns to local capital investment, since local factors bear the burden of such taxes in the form of … domestic residents, implying that any taxes paid to foreign governments should be merely deductible from domestic taxable … provide credits rather than deductions for taxes paid abroad. Furthermore, individual investors can use various methods to …
